61.assessed level of material misstatement risk 重大错报风险的评估水平 N0JdU4'
62.simall business 小规模企业
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63.accounting system 会计系统 Ki&a"Fu3
64.test of control 控制测试 @~UQU)-(
65.walk-through test 穿行测试 xH}bX- m
66.communication 沟通 Bvh{|tP4
67.flow chart 流程图 [9#zEURS
68.reperformance of internal control 重新执行 A5%$<
69.audit evidence 审计证据 :F@goiuC
70.substantive procedures 实质性程序 y*v|q=
71.assertions 认定 ]0j_yX
72.esistence 存在 ou<,c?nNM
73.occurrence 发生 4??LK/s*
74.completeness 完整性 ;-;lM6zP
75.rights and obligations 权利和义务 _+(@?
76.valuation and allocation 计价和分摊 TY'61xWi
77.cutoff 截止 _mwt{D2r}
78.accuracy 准确性 V
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79.classification 分类 #N'9
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80.inspection 检查 %O<8H7e)V
81.supervision of counting 监盘 ItZYOt|Hn
82.observation 观察 ek0!~v<I
83.confirmation 函证 .`V$j.a
84.computation 计算 =Vazxt@[
85.analytical procedures 分析程序 6]
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86.vouch 核对 =9,^Tu|
87.trace 追查
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88.audit sampling 审计抽样 =
89.error 误差 _{gqi$Mi
90.expected error 预期误差 GG +T-
91.population 总体 N;6o=^ic
92.sampling risk 抽样风险 <V Rb
93.non- sampling risk 非抽样风险 cO5zg<wF
94.sampling unit 抽样单位 sowwXrECg@
95.statistical sampling 统计抽样 D}j`T
96.tolerable error 可容忍误差 F*r)
97.the risk of under reliance 信赖不足风险 (Cfb8\~
98.the risk of over reliance 信赖过度风险 %
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99.the risk of incorrect rejection 误拒风险 eF9GhwE=
100. the risk of incorrect acceptance 误受风险 { I\og
101.working trial balance 试算平衡表 evYn
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102.index and cross-referencing 索引和交叉索引 ' VKD$q
103.cash receipt 现金收入 ( }Bb=
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104.cash disbursement 现金支出 NY.* S6
105.bank statement 银行对账单 di0@E<@1:
106.bank reconciliation 银行存款余额调节表 (V]3w
107.balance sheet date 资产负债表日 G9yK/g&q
108.net realizable value 可变现净值 hqmE]hwc
109.storeroom 仓库 \IImxkE
110.sale invoice 销售发票 x&0kIF'lq
111.price list 价目表 "
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112.positive confirmation request 积极式询证函 :zPK
113.negative confirmation request 消极式询证函 pt,L
114.purchase requisition 请购单 s&-MJ05y
115.receiving report 验收报告 q CYu@Ho
116.gross margin 毛利 5)eM0,:
117.manufacturing overhead 制造费用 1gbFl/i6T
118.material requisition 领料单 M*kE |q/K
119.inventory-taking 存货盘点 l:
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120.bond certificate 债券 $sE=[j'v
121.stock certificate 股票 ]a4+] vLK
122.audit report 审计报告 b/]4#?g
123.entity 被审计单位 k%i.B
124.addressee of the audit report 审计报告的收件人 =CZRX'
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125.unqualified opinion 无保留意见 'xGhMgR;
126.qualified opinion 保留意见 /UK]lP^w]!
127.disclaimer of opinion 无法表示意见 %xOxMK@
128.adverse opinion 否定意见